# Treas. Reg. § 301.6051-1: Receipts for employees.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6051-1>. Interprets 26 U.S.C. § 6051.

For provisions relating to statements for employees regarding remuneration paid during calendar year, see § 31.6051-1 of this chapter (Employment Tax Regulations).